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Updates: VAT Refunds Manual

2024

4 October 2024 published amendments

Time limits: VAT Regulations 1995

Dates in the example under subheading Regulation 29 updated

2023

9 June 2023 published amendments

What must be set-off in a claim

Links fixed

Guidance entirely re-written

8 March 2023 published amendments

Verifying a claim: evidence in historic claims

Link fixed

Guidance entirely re-written

2022

24 March 2022 published amendments

End customer claims for refunds of VAT wrongly charged

Page title amended

Guidance extensively re-written

2020

30 June 2020 published amendments

Requirements of a claim: overview

Additional guidance added under subheading 'Claims should not generally be estimated'

Verifying a claim: contents

New page added - VRM9300

Verifying a claim: case law support

Additional guidance added to the final sentence on the page

6 January 2020 published amendments

Time limits: VAT Regulations 1995

Amended under the 'Post-deregistration input tax' subheading

2019

2 May 2019 published amendments

What to do with claims resulting in unjust enrichment: overview

The first paragraph under the subheading 'What is unjust enrichment' amended